Directions

For cookies; in a large bowl combine butter with sugar, eggs, vanilla and almond extract; beat using an electric mixer on high speed until light and fluffy. In another bowl combine the flour with baking powder, baking soda, and salt; gradually stir into the butter mixture until well blended. Cover bowl with plastic wrap and chill for 2 hours.

Set oven to 400°F. Line cookie sheets with parchment paper (do not grease cookie sheets use parchment paper only). On a very lightly floured surface roll out the dough into about 1/4-inch thickness. Cut into desired shapes using cookie cutters. Place cookies 2-inches apart on cookie sheet. Bake 4-6 minutes.
Remove cookies to wire racks to cool completely before icing.

For the frosting; in a small bowl mix the confectioner's sugar with milk (start with 1-2 tablespoons, you will likely need more milk for the perfect spreading consistency). Beat in corn syrup and almond extract until the icing is smooth and glossy (if the icing is too thick add in a small amount more of corn syrup).

Divide into as many separate bowls as you wish for different colors. Add in food colouring until desired intensity is achieved. Paint the icing over the cookies using a brush, or dip edges of cookies into icing. Allow to set on waxed paper.
from food com

NOTE: You will not find a better sugar cookie anywhere you search, this will most likely be the only sugar cookie you will use, not only are these cookies buttery delicious, the dough is an absolute dream to work with, it rolls out easily and is easy to handle, also the cookies hold their shape when baked something many sugar cookies do not do --- make as many different colors as desired in separate bowls with the icing, the cookies must be completely cooled before icing --- plan ahead the dough must be chilled for at least 2 hours before rolling -- since these are topped with icing they are not a sweet cookie if you want a sweeter taste then increase the sugar amount